| dc.contributor.advisor | Tampubolon, Ricky Bryan D.P. | |
| dc.contributor.author | Habiban, Safina Fat'an | |
| dc.date.accessioned | 2026-07-29T15:10:46Z | |
| dc.date.available | 2026-07-29T15:10:46Z | |
| dc.date.issued | 2026 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/176308 | |
| dc.description.abstract | Toko Giat Mart merupakan usaha mikro, kecil, dan menengah (UMKM) di bidang perdagangan eceran yang telah menggunakan sistem komputerisasi. Namun, laporan keuangan yang dihasilkan belum sepenuhnya sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini bertujuan menganalisis praktik penyusunan serta menyusun laporan keuangan Toko Giat Mart sesuai dengan SAK EMKM. Penelitian menggunakan pendekatan kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan perlunya penyesuaian pada klasifikasi akun zakat, penyusutan aset tetap, dan penyusunan Catatan atas Laporan Keuangan (CaLK). Berdasarkan temuan tersebut, disusun laporan keuangan periode Januari–Maret 2026 sesuai SAK EMKM menggunakan LibreOffice Calc. Penelitian ini menyimpulkan bahwa laporan keuangan yang disusun telah sesuai dengan SAK EMKM sehingga menghasilkan informasi keuangan yang lebih lengkap dan andal. | |
| dc.description.abstract | Giat Mart Store is a Micro, Small, and Medium Enterprise (MSME) operating in the retail sector that has implemented a computerized accounting system. However, the financial statements generated have not fully complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to analyze the financial reporting practices of Toko Giat Mart and prepare financial statements in accordance with SAK EMKM. A qualitative approach was employed using observation, interviews, and documentation as data collection methods. The results indicate that adjustments were required in the classification of zakat accounts, the recognition of fixed asset depreciation, and the preparation of the Notes to the Financial Statements. Based on these findings, the financial statements for the January–March 2026 period were prepared in accordance with SAK EMKM using LibreOffice Calc. This study concludes that the resulting financial statements comply with SAK EMKM and provide more complete and reliable financial information. | |
| dc.description.sponsorship | | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Analisis Laporan Keuangan Terhadap SAK EMKM pada Toko Giat Mart. | id |
| dc.title.alternative | Analysis of Financial Statement Compliance with SAK EMKM at Giat Mart Store. | |
| dc.type | Tugas Akhir | |
| dc.subject.keyword | Financial Statement | id |
| dc.subject.keyword | Micro, Small, and Medium Enterprises (MSME) | id |
| dc.subject.keyword | SAK EMKM | id |
| dc.subject.keyword | Toko Giat Mart | id |
| dc.subtype | Undergraduate Theses | |
